Section 2(e) in The Punjab Motor Spirit (Taxation of Sales) Act, 1939
(e)"Petrol Taxation Officer" means such officer not below the rank of an [Assistant Excise and Taxation Officer] [Substituted by Punjab Act 13 of 1953, Section 2 (iii).], as may be appointed by Government to discharge the duties of petrol taxation officer under this Act with reference to any particular area;
